Publications

Tax Calendar

Date Obligation
30 April Submission of Tax return by employees. Submission of employer’s return
30 June Payment of tax balance for the previous year by self-employed not preparing audited financial statements Payment of special contribution for defence for the first six months of the year Submission of tax return by self-employed not preparing audited financial statements
01 August Submission of Temporary Tax Assessment for the current year Payment of first instalment of tax based on the Temporary tax Assessment for the year Payment of the balance of tax for the previous year under the self-assessment method
30 September Payment of the second instalment of tax based on the Temporary Tax Assessment Payment of Immovable property Tax
31 December Submission of previous year’s accounts and tax returns (companies and self-employed preparing audited financial statements)
- Companies
- Self-employed
Payment of third and last instalment of the tax based on the Temporary Tax Assessment Payment of second instalment of special contribution for defence for the last six months of the year Submission of revised Temporary tax Assessment for the current year, if necessary
By the end of the next month Payment of Social Insurance for the previous month Contribution to the Defence Fund withheld from dividends and interests Payment of tax deducted from employees salary (P.A.Y.E.)
By the 10th of the 2nd month after the end of the VAT period Submission of VAT return and payment of VAT due
By the 10th of the next month after the end of the period Submission of VIES
By the 10th of the next month after the end of the period Submission of Intrastat